Who Must Make Electronic Payments?
You must make electronic payments if your annual tax liability meets or exceeds $20,000.
- $12,000 for withholding income tax
- $200,000 for individual income tax
- average monthly liability of more than $1,000 for telecommunication tax
- all cigarette tax stamp payments must be made electronically
- vehicle use tax bills (RUT series tax forms) must be paid by check